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Page 3 1939 Code section number TITLE 20-INTERNAL REVENUE CODE 1954 Code section number 1939 Code section number 117(/) .............................................. 1233. 117(m ) ............................................ 341. 117(n) ............................................. 1236. 117(o) ............................................. 1239. 117(p) ............................................. 1240. 118 ........ ....... ........................ 1091. 119(a), (b) .................... 861. 119(c),(d) .............................. 862. 119(e) ............................................. 88 1, 862, 863. 119(f) ............................................. 864. 120 .................................................. 170. 121 .................................................. 583. 122 .................................................. 172. 123 .................................................. 77. 124 .................................................. 124A ............................................... 168. 124B ............................................... 169. 125 .................................................. 171. 128 .................................................. 691. 127(a), (b) ...................................... 127(c)(1) ........................................ 1331. 127(c)(2) .. .................................... 1332. 127(c)(3) ........................................ 1333. 127(c)(4) ........................................ 1334. 127(c)(5) ................... 1335. 127(d) ............................................. 1336. 127(e) ............................................. 1337. 127(1) ............................................. 1337. 128 .................................................. 1346. 129 ................................................. 269. 130 .................................................. 270. 130A ............................................... 421. 131(a) ............................................. 901. 131(b) ............................................. 904. 131(c) ............................................. 905, 6155(a), 7101. 131(d) ............................................. 905. 131(e) ............................................. 905. 131(f) ............................................. 902. 131(g) ............................................. 901(c). 131(h) ............................................ 903. 131(I) .............................................. 905. 141 .................................................. 1501, 1502, 6071, 6081(a), 6091(b)(2), 6503(a)(2). 142 .................................................. 6012(a), (b), 6085(a). 143(a) ............................................. 1451. 143(b) ............................................. 1441. 143(c) ............................................. 1461, 6011(a), 6072(a), 6091(b), 6151(a). 143(d) ............................................. 1462. 143(e) ............................................. 1463. 143(t) ............................................. 1464, 6414. 143(g) ............................................. 1461. 143(h) ............................................ 1443, 6151. 144 .................................................. 1442, 6151(a). 145 .................................................. 7201,7202,7203,7043. 146 .................................................. 443. 6155(a), 6601(a), 6658, 8851, 7101. 147 .................................................. 6041(b), (c); 6071, 6081(a), 6091(a). 148 .................................................. 6042, 6043. 6044, 6085(a), 6071, 6081(a), 6091(a). 149 .................................................. 6045. 6065(a). 6071, 6081(a), 6091(a). 150 .................................................. 6071, 6081(a), 6091(a), 7001(a), 7231. 151 ........... ...................... 163(a) ............................................. 6033(b), 6071, 6081(a), 6091(a). 153(b) ............................................. 6034. 6071, 6081(b). 6091(a). 153(c) ............................................. 6104. 153(d) ............................................. 7201,7203. 154 .................................................. 692. 161 .................................................. 641. 162(a) ............................................. 642(e). 162(b) ............................................. 651,652, 661,662. 162(c) ............................................. 661. 162(d) ............................................. 643,663. 162(e) ............................................. 642. 162( ) ............................................. 642. 162(0 ............................................. 681. 163(a)(1) ........................................ 642. 163(a)(2) ........................................ 642. 163(b) ............................................. 642. 163(c) ............................................. 642(a). (1). 164 .................................................. 652, 662. 165(a) ............................................. 401, 501(a). 165(b) ............................................. 402. 165(c) ............................................. 402. 165(d) ............................................. 402. 166 .................................................. 676. 167 .................................................. 677. 168 .................................................. 642. 169(a)-(c) ...................................... 584, 6065. 169(d)(1)-(3) ................................. 584. 169(d)(4) ........................................ 584. 169(e) ............................................. 584. 169(f) ............................................. 6032. 6065(a). 169(g) ............................................. 584. 170 .................................................. 642, 584. 171 .................................................. 682. 172 .................................................. 642. 181 .................................................. 701. 182 .................................................. 702. 183(a), (b) ...................................... 702. 703. 183(c) ............................................. 702. 183(d) ............................................. 703(a). 184 .................................................. 702. 186 .................................................. 702. 187 .................................................. 6031, 6063, 6085(a). 188 .................................................. 706. 189 .................................................. 702. 703. 190 .................................................. 191 .................................................. 704. 201(a)(1) ........................................ 802. 201(a)(2). (3) ................................. 807. 201(b) ............................................. 801. 201(c)(1) ........................................ 803(a). 201(c)(2) ........................................ 803(b). 201(c)(3) ........................................ 803(c). 201(c)(4) ........................................ 803(d). 201(c)(5) ........................................ 803(e). 201(c)(6) ........................................ 803(f). 201(c)(7) ........................................ 803(g). 201(d) ............................................ 803(h). 201(e) ............................................ 803(l). 201(f) ............................................. 803(J). 201(g) ............................................. 202(a) ............................................. 202(b) ............................................. 804(a). 202(c) ............................................. 806. 203 .................................................. 203A ............................................... 805. 204(a)(1) ........................................ 831(a). 204(a)(2) ........................................ 831(b), 832. 204(a)(3) ........................................ 831(b). 204(b)(1) ........................................ 832(b)(1). 204(b)(2) ........................................ 832(a). 204(b)(3) ........................................ 832(b)(2). 204(b)(4) ........................................ 832(b)(3). 204(b)(5) ........................................ 832(b)(4). 204(b)(6) ................... 832(b)(5). 204(b)(7) ........................................ 832(b)(6). 204(c) ............................................. 832(c). 204(d) ............................................. 832(d). 204(e) ............................................. 832(e). 204(f) ............................................. 832(c)(12). 205 .................................................. 841. 208 .................................................. 842. 207(a)(1), (2) ................................ 821(a). 207(a)(3) ........................................ 821(b). 207(a)(4) ........................................ 821(c). 207(a)(5) ........................................ 822(e). 207(a)(6) ........................................ 821(d). 207(b)(1) ........................................ 822(a), (b). 207(b)(2) ........................................ 823(1). 207(b)(3) ........................................ 823(2). 207(b)(4) ........................................ 822(a). 207(b)(4)(A )-(F ) ........................... 822(c). 207(c) ............................................. 822(d)(1). 207(d) ............................................. 822(d)(2). 207(e) ............................................. 822(e). 207(f) ............................................. 822(d)(3). 207(g) ............................................. 208 .................................................. 211 .................................................. 871. 212 .................................................. 872. 213(a)-(c) ...................................... 873. 213(d) ............................................. 142(b)(1). 214 .................................................. 873. 215 .................................................. 874. 6011(a), 6005(b). 216 .................................................. 874. 217 .................................................. 6011(a), 6012(a), 6072(c). 218(a) ............................................. 6151(a). 219 .................................................. 875. 220 ..................... ................... 876. 221 .................................................. 877. 231(a) ............................................. 881. 231(b) ............................................. 882(a). 231(c) ............................................. 882(b). 231(d) ............................................. 883. 232(a) ............................................. 882. 1954 Code section number